Some semi-fuzzy napkin logic:
If we presume that +1 ATK = 0.35 points of damage (based on Seiken's testing) = 0.35 points of enmity, it should be far easier to gear for +enmity than the equivalent amount of +damage (which makes sense, since +enmity is just +enmity, while +ATK would be +damage/+enmity). 4 capped ToR IVs would be +10% enmity, while 4 capped Heaven's Fist IVs would be +120 ATK, or +42 damage. Let's say you're Steel Cycloning a boss for 750 damage. +10% enmity would net 825 enmity off the WS, whereas +120 ATK would net 792 enmity.
So why not just go for damage? Well, that extra 33 enmity means an extra 33 damage per DPS player in your party, which far outweighs your personal +42 damage.
The cumulative effects of gearing for enmity are hugely noticeable when DPS players are pushing as hard as possible. It may not be necessary for every tank, but it's certainly an important stat to look out for. Even for an entry-level tank, you can get:
Stonewall Earrings (+10)
Coral Armillae +1 (+10)
Sentinel's Sabatons (+9)
Fighter's Breeches (+10)
Cobalt Plate Belt with one base ToR IV (+21)
Total: +60 enmity, or +6% enmity on every single action
Ideally:
Stonewall Earrings (+10)
Coral Armillae +1 (+10)
Militia Choker (+30)
Heavy Darklight Armor (+45)
Heavy Darklight Flanchard (+25)
Heavy Darklight Gauntlets (+45)
Cobalt Plate Belt with some combination of ToR to reach +50 (+50)
Total: +215 enmity, or +21.5%
To get that kind of boost to damage output that would allow you to generate the same amount of enmity, you would need an impossible-to-reach amount of +STR/+VIT/+ATK. Unless they drastically change how the enmity stat bonus from gear works, I would never value a damage-related stat over enmity, except for accuracy. In fact, looking back at what I posted earlier...I would actually value accuracy over everything else until you're at 95% or higher hitrate (which depends on what you're fighting).
In my opinion, the real argument is between HP and +enmity. Now, if your DPS aren't even close to your enmity ceiling, and your WHM(s) need more of a cushion, of course you can adjust your HP upward. The exact valuations are going to depend entirely on your group's composition, synergy, performance, and the design of the encounter that you're tackling at that precise moment.
TLDR? Essentially as a tank, you want the flexibility in gear to be able to handle anything, so...get everything.



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